Oregon Corporation & LLC Filing Requirements

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General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

Every domestic and foreign corporation must file an annual report by the anniversary date of incorporation or issue date on the certificate of authority to do business. The annual report must be completed and delivered to the Corporation Division with the information reported current within 30 days of the anniversary date.

Corporation Tax Returns

Tax:

The excise tax rate is 6.6% of Oregontaxable income that is $250,000 or less. For taxable income greater than $250,000, multiply the amount that is greater than $250,000 by 7.9%, and add $16,500. Corporations pay a minimum $150 tax. However, corporations with no business activity in Oregon are NOT subject to the minimum tax.

Forms:

Form 20 - 2010 Corporation Excise Tax Form with Instructions (For EVERY corporation doing business in Oregon)

Form 20V - 2010 Payment VoucherForm 20-I - 2010 Corporation Tax Form with Instructions (For Every corporation with OR income but NOT doing business in OR)

The LLC's annual report must be completed and delivered to the Corporation Division by the anniversary date of organization and the information reported must be current within 30 days of the anniversary date.

LLC Tax Returns

Tax:

The excise tax rate is 6.6% of Oregontaxable income that is $250,000 or less. For taxable income greater than $250,000, multiply the amount that is greater than $250,000 by 7.9%, and add $16,500. LLCs and Partnerships pay a minimum $150 tax. However, companies with no business activity in Oregon are NOT subject to the minimum tax.